Discuss your Moroccan site
Tell us the site's activity, what the group or your EU customers are asking for, and your deadline.
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Subject: [Douane] Carbon and CBAM: company name
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Carbon footprint and CBAM for companies in Morocco
- A carbon footprint measures the greenhouse gases emitted by an activity, from the energy used on site to purchases, transport and waste.
- Groups need it from their Moroccan sites for their own reporting, and EU importers need product data under the CBAM since 1 January 2026.
- We prepare it with the local teams, training them along the way, and turn it into a reduction plan.
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Customers, lenders and, for part of exports, the European Union now ask how much carbon an activity emits. Two exercises answer this: the carbon footprint of the company, and the emissions embedded in an exported product.
The company’s carbon footprint
The footprint covers the greenhouse gas emissions of the whole activity, in three scopes:
- direct emissions: fuels burnt on site, vehicles, refrigerant leaks;
- electricity purchased and consumed;
- indirect emissions: goods and services purchased, machinery and buildings, inbound and outbound freight, staff travel, packaging and waste.
We prepare it according to the GHG Protocol and ISO 14064-1, using the calculation tool of the Mohammed VI Foundation for Environmental Protection, whose emission factors are adapted to Morocco. The results can be consolidated into the group’s reporting.
How the assignment runs
- Kick off. A training session for the people who will provide the data: purchasing, inventory, production, logistics, accounting.
- Data collection. We agree with each of them on the data and its format, then gather and check it.
- Calculation and analysis. We calculate the footprint item by item and identify the largest sources.
- Reduction plan. We propose actions on those sources, in order of priority.
The footprint is repeated every year on the same basis, which is how progress is measured and reported.
CBAM, for exports to the European Union
The EU Carbon Border Adjustment Mechanism (CBAM) entered its definitive period on 1 January 2026. The EU importer must declare the carbon embedded in six groups of goods (iron and steel, aluminium, cement, fertilisers, hydrogen, electricity) and cover it with certificates. It can only declare it from its supplier’s data.
The preliminary check
Exposure depends on the tariff lines exported, not on the sector. We start from the customs declarations of the last twelve months to answer a single question: do any of the lines fall within the scope?
If the answer is no, we confirm it in writing and the assignment ends there.
Measurement by product
If the answer is yes, the emissions embedded in each product concerned must be measured, going back to the energy and materials used on each production line. You receive a documented dataset per product, which the EU importer can use in its declaration.
A supplier that does not document its emissions is not fined. Its products are declared on default values, generally less favourable, and it risks losing its customer to a competitor that does.
Sources: GHG Protocol, Corporate Accounting and Reporting Standard; ISO 14064-1:2018; Mohammed VI Foundation for Environmental Protection, Bilan Carbone programme (fm6e.org); Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism.